Regulation S-K, 2010

United States of America Current 2010

This disclosure regulation was promulgated under the Securities Act of 1933 and the Securities Exchange Act of 1934 of the U.S. Securities & Exchange Commission (SEC), as amended and as clarified by SEC final rules and interpretative guidance issued since its enactment. It sets forth disclosure requirements for all SEC filings (i.e. financial statements) under the Securities Act and the Securities Exchange Act. This includes Forms 10-K, 10-Q, 8-K, and 20-F, registration statements, and proxy and information statements. The 2010 SEC guidance on disclosure of environmental risks and compliance with environmental law helps to explain how disclosure requirements within Reg S-K are related to climate change concerns, though this is not explicitly stated in Reg S-K itself. Under the 2012 JOBS Act, the SEC is required to “comprehensively analyze” the rules underpinning its disclosure regime, review disclosure requirements for Regulation S-K non-financial disclosures, consider how to modernize and simplify those requirements, and to reduce the costs and burdens for emerging growth companies. The report of the review is available at:



Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large companies (listed & unlisted) - all SEC filings

Issuer type

Financial Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners